东江革命根据地财政建设研究  

Research on financial construction in Dongjiang revolutionary base area

作　　者：周云 胡鹤姿 ZHOU Yun;HU Hezi(College of Marxism,South China University of Technology,Guangzhou 510641,China)

机构地区：[1]华南理工大学马克思主义学院,广东广州510641

出　　处：《佛山科学技术学院学报（社会科学版）》2023年第4期98-106,共9页Journal of Foshan University(Social Science Edition)

摘　　要：财政建设是革命根据地巩固政权和开展军事斗争的物质前提与保障。东江革命根据地作为全国最早建成的农村革命根据地之一,从成立初期便高度重视根据地财政工作的制度化和规范化建设。随着东江苏区的扩大和发展,根据地逐渐形成了“以没收反动派财产、募捐、临时征发、税收为主要财政来源,以政权与军队建设、改善工农生活、根据地建设为主要财政支出”的财政收支体系,为后续东江抗日根据地财政建设的发展奠定了良好的基础。Financial construction is the material premise and guarantee for consolidating political power and carrying out military struggle in revolutionary base areas.Dongjiang revolutionary base area,as one of the earliest rural revolutionary base areas in China,has attached great importance to the institutionalization and standardization of financial work in the base area since its establishment.With the expansion and development of Dongjiang soviet area,the financial revenue and expenditure system of"confiscation of reactionary property,donation,temporary levy and tax as the main financial sources,and construction of political power and army,improvement of workers’and peasants’lives and construction of base areas as the main financial expenditures"has gradually formed in the base areas,which has laid a good foundation for the subsequent financial construction of Dongjiang anti-Japanese base areas.

关 键 词：东江革命根据地 苏维埃 财政建设 

分 类 号：K262[历史地理—历史学]